Following public protest, the Washington State Legislature repealed its application of sales tax to charges for the "opportunity to dance." This repeal becomes effective October 1, 2013 and expires on July 1, 2017.

Washington taxes sales of amusement and recreation services. Cover charges to venues that include spaces designated for dancing are currently subject to tax. The new law provides that taxable amusement and recreation services will no longer include providing the opportunity to dance in exchange for a cover charge.

A business provides an opportunity to dance when (1) it has a designated area where customers are allowed to dance and (2) the business advertises this. A "cover charge" is a charge to enter an establishment that provides the customer with the opportunity to dance.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.